Last Date for filing of return in FORM GSTR-3B - S.O. 209. - Bihar SGST

Bihar Government Commercial Tax Department Notification The 10th October 2017 S.O. 209, dated the 10th October 2017- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 and notification S.O. No.169 dated 21st September, 2017 published in Bihar Gazette, Extra ordinary, vide Gazette No. 875 dated 21st September, 2017 , the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl.No. Month Last Date for filing of return in FORM GSTR-3B (1) (2) (3) 1. August, 2017 20th September, 2017 2. September, 2017 20th October, 2017. 3. October, 2017 20th November, 2017 4. November, 2017 20th December, 2017. 5. December, 2017 20th January, 2018 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B : Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return. 3. This notification shall come into force with effect from 15th September, 2017. [(File No. Bikri-kar/GST/Vividh-20 /2017-3695)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.